Intellectual Capital and Human Resources as Objects of Accounting and Control

Bogataya, I. N.; Kislaya, Irina A.; Krohicheva, Galina; Кузнецова, М. А.

doi:10.35808/ijeba/399

Cited by 5 publications

(3 citation statements)

References 3 publications

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“…b. Resources: Evaluated through indicators related to tangible and intangible assets, including financial strength, technological capabilities, and human capital (Bogataya et al, 2019;Chaudhuri et al, 2022;Pablos & Edvinsson, 2020). c. Social Capital: Assessed using indicators capturing the extent of the organization's network, collaboration, and relationships with other businesses, stakeholders, and institutions (Kadek et al, 2019b;Kanini et al, 2022b).…”

Section: Variables and Measurementsmentioning

confidence: 99%

Dynamic Capabilities, Resources, and Social Capital in Creating Sustainable Competitive Strategies in Indonesian MSME

Susiang

2024

IJBLE

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The purpose of this study is to better understand how Indonesian Micro, Small, and Medium-Sized Enterprises (MSMEs) shape sustainable competitive strategies through the interaction of dynamic capabilities, resources, and social capital. The study employed a quantitative methodology that utilized Structural Equation Modeling with Partial Least Squares (SEM-PLS 3) to extract data from a representative sample of 232 MSMEs located in different industries and geographies. The results show that social capital, resources, dynamic capacities, and sustainable competitive strategies are all positively correlated. The study also reveals the mediating functions of social capital and resources in converting dynamic capabilities into long-term competitive advantages. With a robust R-squared value and a Goodness of Fit (GoF) rating of 0.68, the model demonstrates a substantial fit, indicating its adequacy in explaining the intricacies of the MSME environment in Indonesia. These revelations have important ramifications for developing theories as well as useful tactics to raise MSMEs' competitiveness in Indonesia.

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Section: Variables and Measurementsmentioning

confidence: 99%

Dynamic Capabilities, Resources, and Social Capital in Creating Sustainable Competitive Strategies in Indonesian MSME

Susiang

2024

IJBLE

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“…The third study aims to identify the features of intellectual capital and human resources as accounting and control objects, which can be used in the formation of structured plans for economic entity accounts, in internal control and auditing, as well as in providing various auditing and advisory services related to intellectual capital. and human resources [18]. Overall, the search results show that intellectual capital is an important resource that can affect financial performance, but accounting standards are needed to calculate knowledge-based resources [19]- [21].…”

Section: Introductionmentioning

confidence: 99%

The Effect of Intellectual Capital, Industry Experience on the Application of Financial Accounting Standards in the Tourism Industry in Ambon City

Situmeang,

Latuamury

2023

Mgmt. bus.

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This research study investigates the effect of intellectual capital and industry experience on applying financial accounting standards in the tourism industry. This research focuses specifically on the Ambon City context, aiming to provide insight into the factors that shape financial accounting practices in the local tourism sector. A quantitative approach involved collecting data from 150 entrepreneurs in Ambon City and analyzing the data with the help of SPSS version 25 software. The quantitative phase involved distributing survey questionnaires to tourism industry stakeholders. The research findings indicate a positive correlation between intellectual capital, industry experience, and practical application of financial accounting standards. Further regression analysis confirms the significant impact of intellectual capital and industry experience on compliance with financial accounting standards. This research highlights the importance of collaboration, knowledge sharing, and continuous professional development in promoting effective financial accounting practices. These findings have important implications for policymakers, industry practitioners, and researchers, who emphasize the need to invest in developing intellectual capital, fostering industry experience, and promoting collaboration within the tourism industry. Ultimately, this research contributes to an understanding of the dynamics between intellectual capital, industry experience, and application of financial accounting standards.

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“…The questions connected with the accounting and carrying out of audit of own capital, are disclosed in the works of such scientists as Abeysekera [1], I. A., Alekseeva I. V. [2], Betge Y., Bogataya I. N. [3], Beschetnaya S. V., Van Breda M. F., Evstafieva E. M. [4], Kalyugina I. V. [5], Kyshtymova E. P. [6], Novodvorsky V. D. [7].…”

Section: Introductionmentioning

confidence: 99%

Technique for Internal Control of Company’s Equity

Bogataya

Evstafyeva

Lavrov

2021

Advances in Digital Science

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The article is aimed at developing the methodology of internal control of equity, considered from the standpoint of accounting and economic approaches through the development of a descriptive structural and logical model of internal control, taking into account the characteristics of equity. In order to achieve this goal, it is necessary: first, to determine the features of equity capital as an object of internal control from the standpoint of accounting and economic approaches; second, to develop and justify a descriptive structural and logical model of internal control of equity. Technique for Internal Control of Company's Equity is designed through the development of a structural and logical model that takes into account the peculiarities of equity capital and considers it from the standpoint of both accounting and economic approaches based on accounting software. The results of the study can be implemented in the formation of an internal control system focused on creating value in commercial organizations. In particular, the developed structural and logical model allows us to systematize and improve such types of support within the internal control system as: regulatory, conceptual, organizational and methodological, information, technological, which contributes to a systematic approach to conducting internal control of equity and creates a basis for the development of its methods in the conditions of digital transformation and uncertainty of the external environment.

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Intellectual Capital and Human Resources as Objects of Accounting and Control

Cited by 5 publications

References 3 publications

Dynamic Capabilities, Resources, and Social Capital in Creating Sustainable Competitive Strategies in Indonesian MSME

Dynamic Capabilities, Resources, and Social Capital in Creating Sustainable Competitive Strategies in Indonesian MSME

The Effect of Intellectual Capital, Industry Experience on the Application of Financial Accounting Standards in the Tourism Industry in Ambon City

Technique for Internal Control of Company’s Equity

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